Section 9: Offences and penalty therefor

(1) If any person required to furnish information pursuant to section 8 of this Act fails to furnish the information as required under this Act, he shall be guilty of an offence.
(2) If a person in purported compliance with a requirement to furnish information as aforesaid, knowingly or recklessly makes any statement in the return which is false in a material particular, he shall be guilty of an offence.
(3) Any person who wilfully obstructs, interferes with, assaults or resists any officer or servant of the Authority in the execution of his duty under this Act or who aids, incites, induces or abets any other person so to do, shall be guilty of an offence.
(4) Any person found guilty of an offence under this Act shall be liable on conviction to a fine of N500 or to imprisonment for six mouths or to both such fine and imprisonment.